目前越来越多的企业实行年薪制,即工资薪金为每月固定,同时年终根据考核再一次性发放年终奖金。在年终奖会计处理中,很多人认为其为福利费。但是根据新会计准则,年终奖属于应付职工薪酬的核算范围,通过“应付职工薪酬”科目核算。如果应付福利费出现负数,在年终时,一般将负数金额转移 At present, more and more enterprises implement the annual salary system, that is, the salary and salary are fixed on a monthly basis, and the year-end bonuses are distributed once again on the basis of the examination at the year-end. In the year-end bonus accounting treatment, many people consider it a welfare fee. However, according to the new accounting standards, the year-end awards belong to the range of accounting for employee benefits payable and are accounted for through the “Employee benefits payable” account. If there is a negative benefit payable, at the end of the year, the negative amount will generally be transferred